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Description Date Docket #

ADDIS V COMMISSIONER OF INTERNAL REVENUE

United States Ninth Circuit
Tax Law
Defendants unsuccessfully appealed a tax court decision disallowing deductions for contributions made to the National Heritage Fund that were...
07/08/2004 02-73628

FLORIDA POWER & LIGHT COMPANY v. US

United States Federal Circuit
Tax Law
Court held plaintiff's vehicles did not fall within the mobile machinery exception to the federal excise tax imposed on heavy motor vehicles, and as...
07/08/2004 03-5151

AMDAHL CORP. v. FRANCHISE TAX BOARD

California Court of Appeal
Securities Law, Tax Law
Plaintiffs successfully claimed the Franchise Tax Board had incorrectly applied the Revenue and Taxation Code concerning dividends received from its...
07/07/2004 A101101, A101203 & A102558

HOWARD JARVIS TAXPAYERS ASSN. v. CITY OF SAN DIEGO

California Court of Appeal
Tax Law
Defendants successfully challenged a judgment that upheld a ballot initiative requiring voter approval by a two-thirds super majority margin of any...
07/01/2004 D042801

TAUB v. ALTMAN

Court of Appeals of New York
Civil Procedure, Criminal Law & Procedure, Tax Law
City income tax evaders may be prosecuted in a county where City tax collection functions have been centralized for reasons of administrative and...
07/01/2004 101

AT&T CORP. v. PUB. UTILITY COMM'N OF TEXAS

United States Fifth Circuit
Communications Law, Tax Law
The Telecommunications Act preempts a Texas state statute which imposes taxes on intrastate, interstate, and international calls originating in Texas,...
06/30/2004 03-50454

GEN. MOTORS CORP. v. FRANCHISE TAX BOARD

Array
Tax Law
In a tax case, defendants properly excluded gross receipts from certain sales of securities in calculating the amount of income apportionable to...
06/30/2004 B165665

CARBAJAL v. H&R BLOCK TAX SERVS., INC.

United States Seventh Circuit
Dispute Resolution & Arbitration, Tax Law
Court enforced an arbitration agreement, requiring plaintiff to arbitrate his claim that the defendant impermissibly acted when it used a portion of...
06/24/2004 03-3722

US v. NORTHERN TRUST CO.

United States Seventh Circuit
Securities Law, Tax Law
The U.S. successfully argued that its case should not have been dismissed where it asserted tax evasion when tax-exempt parties "lent" closed-end...
06/22/2004 04-1148, -1150

FRANCISCO v. COMMISSIONER OF IRS

United States DC Circuit
Admiralty, Tax Law
Plaintiff's appeal of a tax assessment levied against income paid in American Samoa, but earned while he was working on a fishing vessel in...
06/18/2004 03-1210

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